Corporate Citizenship: Creating Intangible Assets Across Institutional Environments
论证企业公民项目如同研发和广告一样是战略投资，能创造无形资产，帮助企业克服民族主义障碍、促进全球化并超越本地竞争对手。项目内容选择需平衡合法化与差异化，受本地制度环境和制度距离影响。
We argue that citizenship programs are strategic investments comparable to R&D and advertising. They can create intangible assets that help companies overcome nationalistic barriers, facilitate globalization, and outcompete local rivals. Program content selection reflects a balance between legitimation and differentiation, and choices are influenced both by local institutional environments that shape expectations of corporate commitment to citizenship and by the degree of customization required because of institutional distance. Citizenship profiles therefore enable the sociocognitive integration that global companies require to operate effectively across diverse local markets.